VAUGHT, District Judge.
An involuntary petition in bankruptcy was filed against Hurley M. Kanaly on May 4, 1937. Thereafter, on May 26, 1937 an order was made duly adjudicating him a bankrupt. The matter was duly referred to the referee and a trustee elected and qualified. Within due time, the state of Oklahoma filed a claim against the estate for the sum of $431.33, which claim was given the number "3-B". Priority was claimed for the state of Oklahoma on the theory...
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